澳洲商業團體質疑擬議中的資本利得稅修訂案
Australian business groups challenge proposed changes to capital gains tax
Updated at: June 15, 2026 at 09:15 AM
截至2026年6月中旬，澳洲商業部門正抵制聯邦政府對資本利得稅(CGT)和信託稅務進行全面改革的提議。
As of mid-June 2026, Australia’s business sector is pushing back against federal government proposals to overhaul Capital Gains Tax (CGT) and trust taxation.
政府打算以一套與通貨膨脹掛鉤的制度，來取代現行的50%資本利得稅折扣，同時實施30%的最低稅率，並針對負扣稅(negative gearing)制定更嚴格的規定。
The government intends to replace the existing 50% CGT discount with a system linked to inflation, alongside a 30% minimum tax rate and stricter rules on negative gearing.
官員們聲稱，這些變革對於提高住房負擔能力和公平性至關重要。
Officials claim these changes are essential for enhancing housing affordability and fairness.
然而，包括澳洲工商總會(ACCI)和小型企業組織理事會(COSBOA)在內的一個主要商業聯盟辯稱，這些改革「過於倉促」，且缺乏充分的諮詢。
However, a major coalition of business groups, including the Australian Chamber of Commerce and Industry and COSBOA, argues that these reforms are "rushed" and lack sufficient consultation.
批評者認為，這些變革將扼殺長期投資，損害依賴出售企業作為退休金來源的小型企業主，並使稅務環境變得複雜。
Critics contend that the changes will stifle long-term investment, hurt small business owners who rely on business sales for retirement, and complicate the tax landscape.
目前該法案正由參議院委員會進行審查，結果尚不明朗。
With the legislation currently under review by a Senate committee, the outcome remains uncertain.
政府堅稱這些改革對於經濟永續發展是必要的，但商業團體仍堅決反對，並敦促參議院在通過該法案前要求進行實質性的修正。
The government insists on the necessity of these reforms for economic sustainability, but business groups remain firmly opposed, urging the Senate to demand substantial amendments before passing the bill.
